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Annual Report 2025-26

Stronger Together Occupational Therapy Australia is the national peak body for occupational therapy. As a membership association, we’re the central, unifying connection point for every occupational therapist in the nation. We lead the profession through education, support and advocacy, so every OT can be empowered, inspired and equipped in their work to help others live meaningful, independent lives. OTA Annual Report 2025-26 | Stronger Together

Our Values

Progress

Pride

Empowerment

Connection

We believe in strongly representing and leading occupational therapy by looking ahead and anticipating the needs of the profession and the communities we serve.

We believe in the irreplaceable contribution occupational therapists make to the lives of those they serve.

We believe in protecting and progressing the profession through lifelong learning and development.

We believe in the unity of the profession and act as a beacon for occupational therapists, those who use their skills and services, and those who support the profession.

Read OTA’s Strategic Plan

OTA Annual Report 2025-26 | Stronger Together

Acknowledgement of Country Occupational Therapy Australia acknowledges and pays respect to the past, present and future Traditional Custodians and Elders of this nation and the continuation of cultural, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.

“Gaka Yapameyepuka” - Come Together Luke and Siena Tieri ‘Gaka Yapameyepuka’ depicts the collaboration and connection between Occupational Therapy Australia and Aboriginal and Torres Strait Islander communities. It encourages cultural awareness and engagement to strengthen relationships and contribute to reconciliation.

OTA Annual Report 2025-26 | Stronger Together

Contents

Our year in review

Our impact

A profession that makes a difference, every day

Year at a glance

President’s report

CEO’s report

Financial report

Financial summary

Team and governance

OTA Annual Report 2025-26 | Stronger Together

Financial reports

A profession in demand Why our work matters more than ever

Leading change Turning the experience and expertise of OTs into influence

Strengthening practice Helping OTs practise with confidence

Advancing the profession Building connection, leadership, visibility and pride

Looking ahead Preparing the profession for what comes next

Our partners and supporters

Directors’ Report

Auditor’s Independence Declaration

Statement of Profit or Loss and Other Comprehensive Income

Statement of Financial Position

Statement of Changes in Equity

Statement of Cash Flows

Notes to the Financial Statements

Directors’ Declaration

Independent Audit Report

A profession that makes a difference, every day Few professions have the privilege of changing not just how people function, but how they live. That sense of purpose is at the heart of occupational therapy. Every day, OTA members make a difference in communities across Australia. From new graduates to experienced clinicians, researchers, educators and practice leaders, their stories reflect the diversity, dedication and impact of occupational therapy.

“

I love helping people return to the routines that make them feel like themselves again. As a new graduate, my advice is to get involved in everything OTA has to offer, from webinars and interest groups to conferences. They’ve helped me build confidence, open doors and feel part of the profession.

“

Daniela Castro de Jong

Senior lecturer and researcher Member for 5 years

OTA Annual Report 2025-26 | Stronger Together

“

OTA has been my professional home base for over 20 years. It’s where I’ve found mentors, evidence and a community that gets the realities of practice. OTA has shaped how I think, how I lead and how I stay connected to the broader purpose of occupational therapy.

Nigel Wind

Private practice owner Member for 20 years

Even after 40 years of practice, the joy of being part of a process that enables people to live their best lives has never dulled. It’s a privilege to belong to a well-respected and trusted profession and to never stop learning and growing.

Tracey Quarmby

OTA Leadership Program alumna Member for 10 years

Acute hospital care Member for 1 year

“

Rochelle Mutton

Grace Lennon

As an overseas-trained practitioner, OTA has given me a strong sense of belonging. It has connected me with the profession and created opportunities to contribute. We have a unique ability to see the world through our occupational lens, so we deeply understand why a one-size-fits-all approach doesn’t work.

Occupational therapy is about more than therapy. It’s about advocacy, creating possibility and driving meaningful change. OT is a profession in constant evolution, and staying curious is what keeps it exciting. There’s always more to discover, more lives to impact and more ways to make a difference.

Regional practice

Member for 24 years

“

I’ve worked in rural health for 25 years and have loved every day being an occupational therapist, being part of people’s lives and experiencing the incredible resilience they can have. OTs will continue to have an integral role in shaping our disability, aged care and public health systems.

Anna Hession

Rural emergency department Member for 29 years

Year at a glance This was a year of significant change, growth and progress for occupational therapy. These are some of the moments that shaped OTA’s work with and for our members and the broader profession in 2025–26.

October 2025

OT Week puts participation in focus OT Week celebrated OTs in action and saw the release of The Participation Gap, bringing greater attention to the importance of participation in everyday life.

July 2025

August 2025

CPD Empower series

Three new Practice Essentials launched

We held a new national series of immersive, face-to-face learning designed to give OTs greater depth, relevance and practical application from their CPD.

New modules strengthened foundational learning for OTs working with children, young people and families, older people and people with pain.

Our Innovate Reconciliation Action Plan launched A significant step in OTA’s reconciliation journey, strengthening our commitment to meaningful action and lasting change.

November 2025

February 2026

Aged care reforms better recognise occupational therapy

Taking occupational therapy to Parliament House

As the new Aged Care Act and Support at Home program commenced, OTA advocacy contributed to updated pricing arrangements that better recognised the direct and indirect clinical work of occupational therapists.

Our inaugural State of the Nation Parliament House Morning Tea created a new opportunity to bring the profession and its priorities directly to national decision-makers.

OTA Annual Report 2025-26 | Stronger Together

Year at a glance June 2026

More than 1,000 OTs come together at OT Exchange Brisbane Australia’s largest clinical conference for OTs brought the profession together to learn, connect and explore emerging practice.

March 2026

April 2026

Thought Leadership series launched in Connections

New support and partnerships for members

We introduced a new series bringing together occupational therapists and experts from other fields to explore complex and emerging issues affecting contemporary OT practice.

Expanded TELUS Health benefits and our new partnership with HR Advice Online strengthened the practical support available to members.

May 2026

New frameworks and standards strengthen practice We launched the Capability Framework for OTs working with adults and updated Australian Competency Standards for OT Driver Assessors, providing clearer reference points for contemporary practice.

No OTs, No NDIS launched Our national campaign mobilised the profession around fair pricing, workforce sustainability and continued access to quality occupational therapy through the NDIS.

Leadership Program gets underway

NDIS reform remains firmly in focus The Annual Pricing Review was released, and OTA continued its advocacy as the NDIS Amendment Bill progressed to public hearings.

Now in its third year, the Leadership Program welcomed a new cohort of OTs, led by facilitator Donna Markham, to build the skills to navigate complexity, influence change and lead the profession.

OTA Annual Report 2025-26 | Stronger Together

President’s report It is my privilege to present this Annual Report and reflect on a productive year for Occupational Therapy Australia. Throughout 2025–26, we continued to strengthen our support for members, build connection across the profession and ensure occupational therapy has a strong voice on the issues that matter.

Priscilla Ennals, PhD President

OTA Annual Report 2025-26 | Stronger Together

Occupational therapy continues to be a profession in demand. While more universities are graduating increasing numbers of students, workforce shortages persist across many areas of practice and regions across Australia. In June 2026, there were 36,814 registered occupational therapists, reflecting the profession’s critical role in Australia’s health and social care systems and in supporting the health, wellbeing, participation and quality of life of people across the country. While we continue to grow and demonstrate our value to individuals, families, communities and systems, the environment in which we work is undergoing significant change. At the same time, global financial, climate, security and political challenges continue to place significant pressure on federal and state budgets, shaping how health and social care are funded and delivered. OTA plays a key role in representing a growing occupational therapy workforce to the governments whose funding and policy decisions shape how and where our profession delivers services. Informed by the expertise and participation of our members, we represent and advance the profession, demonstrating the value occupational therapy brings to health and social care and the real difference it makes in people’s lives. By bringing a united voice for occupational therapists to policy tables in Canberra and across our states and territories, we are strengthening policymakers’ understanding of what we do, how we contribute and what the profession needs to deliver effective, safe and sustainable outcomes. Our commitment to reconciliation endures, and during the year we launched our Innovate RAP. The important work of engaging with members, Aboriginal and Torres Strait Islander peoples and groups around our RAP commitments continues, alongside our own reflection and learning.

In February, more than 100 Australian occupational therapists travelled to Bangkok to participate in the 2,400-strong global meeting of the World Federation of Occupational Therapists. Our Thai hosts provided generous hospitality as we connected with old and new friends and colleagues from more than 96 countries, learning about the incredible work, research and impact of occupational therapists around the world. Our WFOT delegates – Emma George, Adam Lo and Kim Walder – represented Australia at the WFOT Council Meeting held prior to the Congress. In November, we farewelled Board Directors Alice Fung and Michelle Bissett, who made stellar contributions to the work of the OTA Board, and welcomed Christopher Pearce to the Board. Leadership changes continued more recently, with our CEO Samantha Hunter moving on from her role in August 2026 and Leanne Healey stepping off the Board and from her role as Vice President, Finance to take up the role of Interim CEO. We also saw a transition of leadership at the Australian Occupational Therapy Journal, with Professor Angus Buchanan stepping into the role of Editor-in-Chief after Professor Louise Gustafsson’s five remarkable years at the helm. I am so grateful to all of you, and to the continuing Board Directors, for your generous, passionate and skilled contributions to the work of OTA. Thanks also to the very hard-working staff at OTA. You make things happen, deliver for members and ensure our positions are well articulated to decision makers. Each of you plays a vital role in the association. My final thanks are to OTA members who show up, pay up and contribute in a multitude of ways to our vibrant and impactful association. You make it possible to represent and advocate for the whole profession. Thank you.

CEO’s report For occupational therapists, change is no longer something that happens occasionally. It is part of the environment in which we practise.

Leanne Healey Interim Chief Executive Officer

During 2025–26, major reforms across disability, aged care and other areas of practice continued to reshape services, funding and expectations. New technologies were changing how people work and members were navigating increasingly complex professional and clinical questions. OTA’s role in this environment was clear: to stay close to the profession, understand what members needed and turn that understanding into meaningful action and support. Our members are the foundation of OTA. Their expertise, experiences and active participation shape our priorities, strengthen our collective voice and ensure our work remains relevant to the realities of practice. Throughout the year, members contributed their insights, shared their challenges and helped us identify where our efforts were most needed. This was particularly important in our advocacy. By bringing the profession’s frontline experiences to government and decision-makers, we worked to influence reforms in ways that recognised the value of occupational therapy and supported better outcomes for the people who rely on our services. Over the past year, we’ve seen some real impact. Following sustained advocacy by OTA for both direct and indirect occupational therapy clinical work to be funded under Support at Home, the Government changed its policy to include funding for indirect clinical work. OTA has also built strong relationships with the policymakers responsible for Thriving Kids across all jurisdictions. These relationships give OTA more direct access to information and a stronger voice in shaping how Thriving Kids will be implemented over the coming years. Supporting members to navigate change in their own practice remained equally important. We developed new capability frameworks, professional standards and practical guidance, complemented by tailored advice to help members navigate complex practice and professional issues.

OTA Annual Report 2025-26 | Stronger Together

Together, these resources and services helped members interpret professional requirements, address emerging challenges and practise with confidence. We continued to invest in learning and professional connection, with more than 7,500 registrations across our learning program. OT Exchange Brisbane, CPD Empower and the International Speaker Tour brought the profession together to share knowledge, build capability and strengthen the relationships that connect our members across Australia. Delivering this work requires a financially sustainable and well-managed organisation. Throughout the year, we focused on strengthening partnerships, diversifying revenue and maintaining financial discipline. Responsible stewardship of our resources is essential to ensuring OTA can deliver genuine value to members, invest in the profession’s future and direct resources where they will have the greatest impact. Since the end of the reporting period, OTA has undergone a leadership transition following Samantha Hunter’s departure as CEO in August. I acknowledge Samantha’s contribution and thank the Board and our staff for their commitment through this period of change. As Interim CEO, my focus is on ensuring OTA remains relevant, influential and responsive to the profession’s evolving needs. A strong professional association is not measured simply by what it does, but by the difference it makes to its members and the profession. That means listening closely, making deliberate choices about our priorities and directing our efforts to where we can make the greatest difference. Thank you to our members, volunteers, staff, partners and stakeholders. Your expertise, participation and commitment are what enable OTA to represent, support and advance occupational therapy.

Financial report On behalf of the Finance, Risk and Audit Committee, I am pleased to present the financial report for Occupational Therapy Australia (OTA) for the 2025–26 financial year.

The past year has been one of significant activity for OTA. Following successive years of growth, OTA entered the financial year with a budget that anticipated an operating deficit, while continuing to deliver services, programs and initiatives to support our members and the profession. During the year, revenue exceeded budget, although this was offset by higher-than-budgeted operating expenditure as we continued to invest in the systems, infrastructure and initiatives intended to strengthen the Association’s future capacity, member experience and professional impact. There were some important financial highlights during the year. Our OT Exchange conference achieved OTA’s highest sponsorship and exhibition sales on record, while Learning and Development revenue exceeded budget, generating revenue of approximately $1.63 million. New consulting activity also contributed additional revenue during the year. Together with investment and other income, these results helped OTA finish the year with total revenue of $8.2 million, $364,000 above budget.

Christopher Pearce Vice President, Finance

OTA also continued its investment in the future of the Association, with approximately $540,000 directed to approved Projects and Innovations during the year, predominantly the Digital Roadmap and endorsement work. These initiatives focus on improving the digital experience for members and developing professional capability frameworks to support occupational therapy practice. Both initiatives remained within their approved project budgets.

OTA recorded a net deficit of $700,338 for the financial year, a result that was better than budgeted and reflects the Association’s overall expenditure, including its investment in Projects and Innovations. Importantly, OTA continues to maintain a sound balance sheet, with net assets of $8.6 million. Our Operational Liquidity Ratio of 2.54 remained above the benchmark of 2.0, providing an important buffer to support the Association’s ongoing commitments. The Association also received a positive outcome from its independent audit, with no material adjustments required and no significant matters identified for attention. As we look ahead, the Board and FRAC are working with the OTA executive team to strengthen the Association’s financial sustainability. This includes improving financial reporting and forecasting, strengthening budgeting and program margin analysis, reviewing and diversifying our investment approach, and placing renewed focus on a clear membership strategy and sustainable membership growth. There is work ahead, but we enter that work from a position of financial stability and with greater clarity about where our attention needs to be. Our focus is on ensuring that investment today translates into sustainable member value, professional impact and a strong Association for the future. In the spirit of #StrongerTogether, I would like to thank the members of FRAC, my fellow Board Directors and the OTA team for their contribution throughout the year.

At the same time, the year also highlighted opportunities to strengthen our financial performance and build greater sustainability for the future. Membership revenue totalled $4.05 million, below forecast, with annual membership growth slowing to 2%, following six consecutive years of stronger growth. Total expenditure for the year was $8.91 million, including Projects and Innovations expenditure.

OTA Annual Report 2025-26 | Stronger Together

Financial summary

2.54

$8.67M

$8.6M

$3.16M

current ratio

$11.8M in total assets

$8,205,392

in non-current assets

$1,174,974 Conference

end of year income

Revenue streams OTA Annual Report 2025-26 | Stronger Together

in total equity

in current assets

$4,053,152

Membership

Team and governance Leadership and governance for the 2025–26 reporting period, with changes to October 2026 noted below.

Executive team

Board of Directors

Samantha Hunter

Leanne Healey

Priscilla Ennals

Joanna Murray

Leanne Healey

Christopher Pearce

Chief Executive Officer

Interim Chief Executive Officer

President

Vice President

Vice President, Finance

Board Member

departed August 2026

appointed August 2026

to August 2026

Vice President, Finance from August 2026

Alexandra Reynolds

Michelle Oliver

Alex Splitt

Prof. Carol McKinstry

Caleb Rixon

Assoc. Prof. Emma George

Chief Operating Officer

Chief Occupational Therapist

Board Member

WFOT Delegate

Cynthia Noh Chief Financial Officer departed September 2026

OTA Annual Report 2025-26 | Stronger Together

Our Impact How OTA supported members, strengthened practice and advanced the profession throughout the year.

01 A profession in demand 02 Leading change 03 Strengthening practice 04 Advancing the profession 05 Looking ahead OTA Annual Report 2025-26 | Stronger Together

What does good occupational therapy feel like to the people receiving it? Sometimes the impact our members make is best captured in just 3 words.

OTA Annual Report 2025-26 | Stronger Together

“

Like sunshine - warm, bright and uplifting.

“

Compassionate. Trustworthy. Wise.

“

Knowledgeable. Observant. Fun!

“

Caring. Instructive. Big-hearted.

“

Competent. Patient. Kind. And professional (that’s four!)

A profession in demand

OTA Annual Report 2025-26 | Stronger Together

01: A profession in demand

Why our work matters more than ever. Occupational therapy has never been more relevant to the needs of Australian communities. This year, the profession continued to grow rapidly, reflecting increasing recognition of the contribution occupational therapists make across health, disability, aged care, education and communities. With that growth comes a larger, more diverse profession, working across an expanding range of settings and bringing occupational therapy expertise to more people and communities. At the same time, major reforms across the NDIS, Thriving Kids and foundational supports, aged care, mental health, workforce and compensation schemes had significant implications for access to occupational therapy, provider sustainability, professional scope and the ability of occupational therapists to deliver safe, clinically appropriate services. Occupational therapists were also navigating increasingly complex client and community needs, workforce pressures and rapid developments in digital health and artificial intelligence. Participation also became increasingly prominent in national conversations about health, disability and inclusion, bringing the contribution of occupational therapy into sharper focus. Against this backdrop, OTA focused on what a strong and growing profession needs: trusted information, contemporary knowledge, professional support, opportunities to connect and learn and a collective voice that ensures occupational therapy is understood, valued and represented. Being connected and supported has never been more important.

OTA Annual Report 2025-26 | Stronger Together

Because members need information they can trust

Because a growing profession needs opportunities to keep learning

We kept occupational therapists informed about changing policy, practice and workforce developments, helping them understand what was changing and what it meant for their work.

We created opportunities for members to come together to share ideas, strengthen networks and return to practice with new perspectives.

How: OTA Weekly, policy and advocacy updates, Member Forums, NDIS and aged care updates and resources

How: OT Exchange Brisbane, CPD Empower, International Speaker Tour with Greg Santucci, Practice Essentials, live and on-demand learning

01: A profession in demand

Because artificial intelligence is changing healthcare

Because sharing knowledge strengthens practice

We developed practical guidance and learning resources to help members navigate emerging technologies safely, ethically and confidently.

We shared research, practice innovations and stories about the experiences of occupational therapists across the country.

How: Digital Health Hub, AI guides and resources, generative AI professional learning

How: Connections magazine, Thought Leadership Roundtables, Australian Occupational Therapy Journal

“ Because occupational therapists need support to navigate complex practice

Because policymakers need to hear from the frontline

We provided practical guidance, resources and professional support to help members navigate challenges, manage risk and practise with confidence.

We brought members’ experiences into national consultations, ensuring occupational therapy perspectives were heard as policies and reforms affecting the profession were developed.

How: Capability Frameworks, Practice Queries, Notification Navigator, Professional Supervision Program, Mental Health Endorsement resources, aged care practice resources

OTA Annual Report 2025-26 | Stronger Together

How: Annual Pricing Review advocacy, member consultation on Thriving Kids, member feedback informing Support at Home advocacy.

Human-centred professions like occupational therapy are desperately needed. You are the translation layer between a piece of brilliant engineering and a human being’s messy, beautiful real-world life. Dr Catherine Ball Scientific futurist and OT Exchange keynote speaker

01: A profession in demand

A growing profession

Because strong advocacy starts with members

Because complex challenges require collective action

We created opportunities for occupational therapists across Australia to shape OTA’s advocacy priorities and policy positions, keeping our work grounded in the realities of contemporary practice.

We worked with governments, peak bodies and sector partners to strengthen occupational therapy’s voice in national conversations and advocate for meaningful change.

How: National Reference Groups, member surveys and consultations, No OTs, No NDIS campaign, Member Forums

How: Allied health roundtable with the NDIS Minister, parliamentary and government engagement on Thriving Kids, collaboration with allied health peak bodies on NDIS and workforce issues, Support at Home advocacy with government and sector stakeholders

36,814

121%

Registered occupational therapists as at 30 June 2026.

Growth in the workforce since 2016

50.5% Aged under 35 years

“

I joined as a new grad and now I’m running my own practice. No matter what I need to know, I can tap into OTA and they’ll be able to help me. – OTA member

“

OTA keeps me across the changes that matter. It saves me hours of trying to interpret legislation or track down reliable guidance myself. – OTA member

OTA Annual Report 2025-26 | Stronger Together

02 Leading change

OTA Annual Report 2025-26 | Stronger Together

02: Leading change

Turning the experience and expertise of OTs into influence. The scale and pace of reform across the systems in which occupational therapists work was a defining challenge this year. As new programs and policy settings were being designed, it was critical that occupational therapy expertise and the experiences of members were represented. Our role was not simply to respond to change, but to help the profession shape it. Through surveys, National Reference Groups, consultations and campaigns, members shared what they were seeing in practice: where policy settings were creating barriers, where services were under pressure and where reform could deliver better outcomes. These insights helped identify emerging issues, shape OTA’s policy positions and provide evidence for our advocacy. We combined this member insight with professional and policy expertise, working with sector partners and translating it into submissions, policy advice and direct engagement with Ministers, parliamentarians, government agencies and regulators. Together, this strengthened occupational therapy’s influence where decisions affecting the profession and the people it supports were being made.

Shaping NDIS reform and protecting access to occupational therapy

Securing better recognition under Support at Home

Few issues demonstrated the importance of collective advocacy more clearly than the NDIS. Changes to pricing, planning, assessment and scheme design created significant uncertainty. We pursued a sustained program of advocacy across NDIS pricing, planning practice standards, scheme integrity and legislative reform. Member surveys and provider evidence helped demonstrate the impact of policy settings on service sustainability and participant access, and we took this evidence directly to the NDIS, government, parliamentarians and parliamentary inquiries and scrutiny.

The commencement of the new Aged Care Act and Support at Home program represented one of the most significant changes to Australia’s aged care system in a generation.

As the pace of reform intensified, we launched our No OTs, No NDIS campaign, galvanising occupational therapists, participants, families and supporters around a shared message: occupational therapy is essential to a safe, effective and sustainable NDIS. The campaign enabled members and supporters to take direct advocacy action alongside OTA’s own representation and engagement.

Support at Home pricing arrangements were updated to allow occupational therapists to bill for both direct and indirect clinical activities – better recognising the assessment, clinical reasoning, documentation, liaison and coordination required to deliver safe and effective occupational therapy services.

OTA also secured an ongoing avenue for occupational therapy expertise to inform national reform, with Chief Occupational Therapist Michelle Oliver appointed to the NDIS Quality and Safeguards Commission’s Sector Consultation Forum.

OTA Annual Report 2025-26 | Stronger Together

OTA advocated throughout the transition on pricing, access to allied health, assistive technology, home modifications and the future of the Commonwealth Home Support Program, drawing on members’ experience of how proposed arrangements would work in practice. That advocacy contributed to an important change.

We continued to advocate on unresolved barriers to assistive technology and home modifications and the importance of preventative and early-intervention supports.

02: Leading change Shaping Thriving Kids before implementation The development of Thriving Kids and foundational supports created a major opportunity to influence how children and families will access support outside the NDIS. OTA advocated from the outset for occupational therapy expertise to be embedded in the design and implementation of these reforms. We developed policy advice, contributed to inquiries and consultations, and engaged parliamentarians, Chief Allied Health Officers and government officials across jurisdictions. Crucially, this advocacy was informed and amplified by members. Occupational therapists participated in OTA consultations to help shape its policy positions and, when concerns emerged about approaches to implementation, OTA mobilised members to raise those concerns directly with decision-makers. This combination of member-led advocacy and sustained government engagement demonstrated both the strength of concern within the profession and the practical expertise occupational therapists can contribute to the design of effective childhood supports. By engaging ahead of the national 1 October 2026 implementation date, OTA positioned occupational therapy as an important contributor to Thriving Kids and continued to advocate for models that protect access, choice and appropriate allied health support for children and families.

OTA’s advocacy in action

33 Submissions

101 Meetings with government, MPs and stakeholders

3 Government roundtables

“

At a time of major reform, OTA is making sure occupational therapy has a voice where it matters most – in the decisions shaping the future of our profession and access to services for the communities we serve. Michelle Oliver OTA Chief Occupational Therapist

OTA Annual Report 2025-26 | Stronger Together

150 Member responses informing Support at Home advocacy

155 Member responses informing NDIS annual pricing review advocacy

IN FOCUS

9/23/26, 9:16 AM

How the new eligibility test for NDIS participants could work - ABC News

9/23/26, 9:13 AM

How the new eligibility test for NDIS participants could work

Aged care sector prepares for inquiry into new rules - Australian Ageing Agenda

EXECUTIVE

OPERATIONS

CLINICAL

TECHNOLOGY

PROCUREMENT

ADVERTISE

By chief digital political correspondent Clare Armstrong and political reporter Samantha Dick

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AGED CARE SECTOR PREPARES FOR INQUIRY INTO NEW RULES

Facility operations

Policy

Aged care sector prepares for inquiry into new rules Katarina Lloyd Jones January 23, 2026

The Inspector-General of Aged Care and Ageing Australia have both made submissions ahead of the Senate inquiry into the aged care rules.

Putting occupational therapy into the national conversation Throughout 2025–26, OTA used media and expert commentary to bring occupational therapy perspectives into public conversations about health, disability, participation and reform.

Australians with disability will undergo a new eligibility test under Labor's proposed NDIS overhaul. (ABC News: Dean Caton)

In short: Labor is proposing a new assessment tool to determine eligibility for the NDIS as part of its mission to shift about 160,000 participants off the $50 billion scheme.

(iStock.com/timstarkey)

Inspector-General of Aged Care Natalie Siegel-Brown has made a submission to the Senate Community Affairs Legislation Committee’s inquiry into the Aged Care Rules 2025.

Peak bodies representing occupational therapists and psychologists have expressed concerns about a potential "one-size-ﬁts-all" model. https://www.abc.net.au/news/2026-04-23/ndis-eligibility-assessment-tool-could-backfire-say-experts/106597018

Ms Siegel-Brown’s submission is focused on the limitations of the Aged Care Code of Conduct, namely that it does not require providers, responsible people or workers to follow the whole Statement of Rights. 1/11

She is also concerned about mandatory training for all aged care workers in dementia care and cultural safety not being a requirement of the Aged Care Quality Standards. In a post to the Office of the Inspector-General of Aged Care’s LinkedIn, Ms Siegel-Brown acknowledged that progress has been made, but said the rules need to be stronger and called on the Senate to address the gaps to ensure safe, high-quality and rights-based care for older people. “It is inconsistent and inequitable that individuals receive disability services in a regulatory environment focused on reduction and elimination, while those in aged care do not. Globally, the reduction and elimination of restrictive practices is recognised as the ethical, evidence-based approach to safeguarding human rights and advancing person-centred care across all care sectors,” said Ms Siegel-Brown.

By providing journalists with credible occupational therapy expertise and responding to issues affecting the profession and community, OTA helped increase understanding of what occupational therapists do, why their expertise matters and the contribution the profession can make to some of Australia’s most important health and social challenges.

https://www.australianageingagenda.com.au/executive/policy/sector-prepares-for-inquiry-into-new-aged-care-rules/

285

10,257,897

Unique stories

Pieces of coverage

Total estimated reach

Estimated advertising value

Conservative estimate

based on Advertising Space Rate (ASR), a metric used to measure the monetary value of media coverage.

OTA Annual Report 2025-26 | Stronger Together

$3,328,271

Strengthening practice

OTA Annual Report 2025-26 | Stronger Together

03: Strengthening practice

Helping OTs practise with confidence.

Workforce development: Building strong foundations for practice Workforce development is fundamental to supporting a capable, confident and sustainable OT workforce. Strong professional foundations provide members with reference points for good practice, opportunities to develop throughout their careers, and the knowledge and skills to respond when practice environments become uncertain or challenging. This year, we continued to build these foundations by:

This year, occupational therapists were called on to navigate new technologies, evolving areas of practice and increasingly complex professional and clinical questions. OTA helped members navigate these challenges, strengthen their professional capability and make informed decisions about their work. Our practice expertise underpinned this support, from practical resources and professional guidance to direct responses to member queries. It also ensured the occupational therapy perspective informed OTA’s broader work across policy, advocacy, education and external engagement.

OTA Annual Report 2025-26 | Stronger Together

expanding our suite of capability frameworks developing national professional standards updating professional supervision and mentoring resources delivering new early career initiatives sharing new practical guidance to navigate aged care reforms creating resources to strengthen clinical understanding in areas such as mental health OT practice publishing resources addressing emerging areas of practice These foundations are particularly important during periods of uncertainty or professional strain. When the environment around us is changing, OTs can lean into the profession’s core knowledge, standards, capabilities and reflective practices to help identify what matters, make sound professional decisions and determine what is possible within their context.

“

OTs are often a conduit and safe space for clients navigating change. It’s our responsibility to give members the resources, knowledge and support they need to respond with confidence. Michelle Oliver OTA Chief Occupational Therapist

03: Strengthening practice

Ensuring the OT voice is represented Strengthening the foundations of practice What we delivered and the impact for our members. New AI and digital health resources We developed practical guidance and learning resources to help OTs use emerging technologies safely, ethically and effectively, while understanding their professional responsibilities and maintaining OT standards of practice. New capability framework for OTs working with adults We expanded our suite of capability frameworks to seven, giving members clearer reference points for developing capability and supporting practice. Professional supervision and mentoring We updated our professional supervision and mentoring resources to support contemporary, effective practice.

New aged care resources We developed practical guidance to help OTs understand new quality expectations, translate reforms into everyday practice and demonstrate the value and contribution of occupational therapy in aged care settings. New Mental Health Endorsement resources and annual audit

This year, OTA represented occupational therapy across more than 20 external forums, committees, taskforces and working groups. This ensured that the experience and expertise of occupational therapists contributed to discussions about professional standards, service models, workforce capability and emerging areas of practice beyond OTA’s own resources and initiatives.

We also launched our new OTA Thought Leadership Roundtables, bringing occupational therapists together with experts from other fields to share perspectives and explore important issues affecting contemporary OT practice. Our first roundtable in December, Working in the grey: mitigating professional risk, held with Aon, explored the increasingly complex environments and stakeholder relationships OTs must navigate, and the role of insurance and risk management in supporting professional practice. In February, Managing artificial intelligence in professional practice, held with Maurice Blackburn Lawyers, examined the opportunities, risks and professional responsibilities arising as AI becomes increasingly embedded in practice. The discussions were published in Connections magazine, extending these insights across the OT community, with more roundtables planned for the coming year.

We developed clearer guidance to support OTs through the endorsement process and strengthen understanding of mental health OT practice, alongside an annual audit to provide assurance that endorsement requirements are being maintained for Medicare eligibility. New national competency standards for OT driver assessors We developed new national standards to provide clearer professional expectations for occupational therapy driver assessors.

OTA Annual Report 2025-26 | Stronger Together

03: Strengthening practice

Practice support in numbers

853 Practical support when members need it Through Practice Queries, Notification Navigator and other member enquiries, we provided direct support to members navigating complex professional and practice questions. These services helped translate professional standards, contemporary practice expectations and emerging issues into practical advice that members could apply to their work. Member questions also provided valuable insight into areas of uncertainty across the profession, helping identify emerging needs and inform future resources, guidance and workforce initiatives.

Practice and general queries responded to

7 Notification Navigator cases

47% Growth in Mental Health Endorsement applications

62 OTs newly awarded Mental Health Endorsement

1,751 Mental health endorsement This year, we delivered new Mental Health Endorsement resources and conducted our annual audit of a random sample of the 1,000+ mental health endorsed occupational therapists to ensure they were meeting their obligations to participate in Medicare’s Better Access to Mental Health scheme. For members, this meant clearer guidance to support them through the endorsement process and strengthen their understanding of mental health OT practice, as well as assurance that endorsement requirements are being maintained.

OTA Annual Report 2025-26 | Stronger Together

Professional Supervision Framework downloads

5,443 Capability Framework downloads

156 Essential Supports for Early Career OTs downloads

From learning to practice Ongoing professional development helps occupational therapists practise ethically, safely and effectively, while building the confidence and capability to respond to changing practice. Across the year, we provided accessible, relevant and practical professional learning for members at all career stages, extending beyond maintaining Ahpra registration to supporting excellence in practice and contributing to better outcomes for the individuals and communities our members serve. Building capability across the profession We delivered 92 live learning events this year, alongside a substantial program of on-demand learning, reaching thousands of occupational therapists across Australia while building capability in foundational, advanced and emerging issues shaping the future of occupational therapy. Our new Practice Essentials modules strengthened foundational learning for occupational therapists working with children, young people and families; older people; and people with pain, building on our established Mental Health Practice Essentials.

Partnering with experienced clinicians and subject matter experts ensured our CPD was high-quality, contemporary and grounded in the realities of practice. Responding to changing practice This year, our learning program evolved in response to the issues members were encountering in their work and new approaches influencing occupational therapy practice. We delivered learning on topics including generative AI, neurodiversity-affirming and trauma-informed practice, and clinical reasoning in complex situations, helping members consider how new knowledge and evolving approaches could be applied safely and effectively in their own practice. Making learning more accessible We held workshops in regional areas as well as capital cities, giving more occupational therapists the opportunity to access face-to-face learning closer to where they live and work. At the same time, increased access to online learning gave members greater flexibility to participate around geographical, time and workload constraints.

03: Strengthening practice

Learning at a glance

7,559 Registrations across all learning events

92 Live learning events, in-person and online

83 On-demand learning offerings

4.6/5 Average presenter rating

4.4/5 Average content rating

OTA Annual Report 2025-26 | Stronger Together

Bringing the profession together to learn In June, we brought the profession together at OT Exchange in Brisbane, Australia’s largest clinical conference for OTs. It gave our members a platform to share case learnings, debate emerging practice models, strengthen networks and return to practice with new perspectives. Under the theme ‘From Ideas to Impact’, the event showcased the depth, diversity and strength of occupational therapy across Australia and was attended by more than 1,000 occupational therapists and industry partners.

Scientific futurist Dr Catherine Ball delivered eye-opening insights into cutting-edge technologies and emerging innovations that are poised to redefine society and the human experience. Internationally recognised OT Greg Santucci brought his trademark energy, curiosity and expertise, sparking joy and challenging us to see behaviour through the lens of connection and co-regulation, and 2026 OTA Oration award winner Dave Jereb gave us a timely reminder of the power of purpose, meaning and belief.

We enhanced the attendee experience with new spaces and activities designed to support connection, networking and wellbeing, including the OT Wellness Hub, networking lounges and themed food and beverage carts.

“I have already begun implementing strategies with clients.” “Really valuable insights and practical information I can implement immediately.”

03: Strengthening practice

“

It’s really good value, a good opportunity to help you grow as an OT and be the best you can be. – OTA member, OTX Brisbane

“ Our new Private Practice Day, held ahead of OTX, recognised that running a successful practice requires skills beyond clinical expertise. Through a focused program of expert-led sessions on cyber-security, digital marketing, AI integration and leadership mindset, we supported members who run their own businesses to strengthen their business capability and thrive beyond their clinical work. Also in June, we brought internationally recognised US occupational therapist Greg Santucci to Australia for our third International Speaker Tour. More than 300 OTs across the country took the opportunity to learn directly from a leading international educator, gaining practical strategies for paediatric practice through workshops in Brisbane, Sydney, Melbourne and Perth.

OTA Annual Report 2025-26 | Stronger Together

Many OTs told us they were looking for more from their CPD: more relevance, more depth, more inspiration. That’s exactly why we developed CPD Empower this year, creating more opportunities for OTs to come together for immersive, faceto-face learning. With specialised, clinically relevant topics, each event offered a deep dive into a specific area of practice, equipping OTs with immediate, applicable skills to take back to their work. Topics spanned paediatrics and early childhood, aged care, NDIS practice, pain, mental health, neuroaffirming practice, feeding, assistance animals and relational approaches. Throughout the year, 305 OTs took part in CPD Empower events in Perth (September), Sydney (October), Brisbane (November) and Melbourne (March).

What an absolutely amazing day. A safe space to speak, collaborate and upskill. I walked out with my head held high as an OT. Extremely empowering. – OTA member, International Speaker Tour

“

This was one of the best CPD events I have ever attended in 25 years of practice. – OTA member, CPD Empower

IN FOCUS

Recognising and celebrating our profession Each year, OTA proudly recognises members and partners who demonstrate excellence, innovation and leadership in occupational therapy. In 2026, we recognised achievements across practice, research, education and community impact.

OTA Oration Award This award recognises an exceptional Australian occupational therapist whose work has made a significant and lasting contribution to the profession. Awarded by the OTA Board, it honours leadership, innovation and practice excellence that benefits occupational therapists and the people they support. Award recipient: Dave Jereb Project title: Meaningful occupation for occupational therapists: Designing impactful, sustainable practice through uncertainty and change

Judith Marsham Farrell Research Grant This annual grant supports occupational therapy research, with a particular focus on studies that examine how participation in occupation-based activities can influence human health conditions. The grant is made possible through a generous bequest from the Estate of Judith Marsham Farrell. Award recipient: Hannah Forbes Project title: InterGENerational Engagement: How intergenerational environments shape opportunities for meaningful occupational and relational engagement

OTA Research Foundation DGR Grant This grant stimulates new research knowledge and supports the career development of researchers, particularly emerging scholars, to strengthen the profession’s evidence base. Award recipient: Emma Crawford Project title: Integrating occupational therapy in mainstream early childhood education and care settings: Australian occupational therapists’ perspectives

OT School of Victoria Clinical Award This national clinical award from the Occupational Therapy Trust Fund is designed to promote advancement in clinical practice by supporting OTA members to undertake clinical projects or studies.

OTA Annual Report 2025-26 | Stronger Together

Award recipients: Alexandra Kearney, Dr Rachel Knight, Jasmin Watson & Professor Genevieve Pepin Project title: The development of occupational therapy clinical guidelines for eating disorders

Advancing the profession

OTA Annual Report 2025-26 | Stronger Together

04: Advancing the profession

Building connection, leadership, visibility and pride.

“Our clinical expertise remains crucial and fundamental, but there’s a whole other set of leadership capabilities we need as we lead the profession into the future.” – Donna Markham

Practising with confidence matters. So does feeling part of a profession. A profession that is connected is better equipped to grow, adapt and lead.

Supporting the profession from the beginning

A strong profession is built through the relationships that connect people across workplaces, locations and career stages. It grows when knowledge is shared, emerging leaders are supported, new generations find their place and occupational therapists have opportunities to contribute to something larger than their own practice.

Building a sustainable profession means supporting occupational therapists before and as they enter the workforce.

Throughout the year, we strengthened those connections by building professional communities, developing leadership and creating opportunities for occupational therapists to be seen, heard and celebrated.

Connecting through shared practice OTA’s Interest Groups grew to 31, giving members even more opportunities to connect around shared areas of practice and professional interest. Through webinars, guest speakers, peer-led discussions and expert insights on emerging best-practice thinking, members deepened their knowledge, broadened their perspectives and connected with others navigating similar issues and areas of practice. For practitioners working in specialised or regional settings, these professional communities were particularly important. Member feedback highlighted reduced professional isolation, greater confidence and stronger connection to the profession.

OTA Annual Report 2025-26 | Stronger Together

We strengthened engagement with universities, educators and students during the year, while the Early Career Launchpad and Early Career Community of Practice provided more targeted resources, peer connection and career support for occupational therapists beginning their professional lives. These initiatives provide greater access to practical support, career progression and connection with peers navigating the same career stage. Our goal is not just to help new occupational therapists enter the profession, but to help them find their place within it.

Developing the leaders of tomorrow Occupational therapists lead through clinical practice, research, education, business, advocacy and the decisions that shape services and communities. Our Leadership Program continued to invest in that potential this year, with our third program commencing in May. Led by Adjunct Associate Professor Donna Markham OAM, this bespoke small-group program provides a transformational professional and personal development experience for emerging leaders. More than 50 occupational therapists have now completed the program. Our investment is helping build a profession equipped not only to respond to change, but to lead it.

“

It has been amazing to connect with Australian OTs. They understand the power of connection and the power of curiosity. I’m going to have a hard time going home, but I’ll be back! Greg Santucci US occupational therapist and International Speaker Tour guest presenter

04: Advancing the profession Making participation visible OT Week 2025 presented the opportunity to start a broader conversation about participation – something at the heart of occupational therapy but also relevant to every Australian.

The Participation Gap campaign impact

At the centre of the campaign was The Participation Gap research, which provided new evidence about the difference between how Australians want to participate in the activities that matter to them and their ability to do so.

158

It gave the profession a common platform for celebrating occupational therapy while helping explain its value through something everyone can understand: being able to participate in the things that give life meaning. Member and social media comments showed professional pride, support for OTA’s advocacy, and appreciation of OTA visibly championing the profession.

Pieces of media coverage

2.4M Estimated media reach

174% Increase in social media interactions

25x Increase in social media shares

5x Increase in OTA brand mentions

4,912 Celebration Pack downloads

OTA Annual Report 2025-26 | Stronger Together

Connected to a global profession At the 19th World Federation of Occupational Therapists General Meeting and Congress in Bangkok in February, OTA joined more than

from

2,400

Participants

Countries

Australian occupational therapy leaders featured prominently throughout the event, sharing their expertise and perspectives. We also showcased many of our professional resources, including our Capability Frameworks, supervision framework and Practice Essentials modules. The exchange strengthened international networks and connected Australian occupational therapy with ideas, evidence and professional leadership from around the world.

IN FOCUS

Reconciliation in action The launch of OTA’s second Innovate Reconciliation Action Plan marked an important step in embedding reconciliation more deeply across the organisation and its relationship with the profession. The RAP formalises OTA’s commitment to advancing reconciliation, inclusion and occupational participation, while recognising our responsibility to create culturally safe and welcoming environments for Aboriginal and Torres Strait Islander members, stakeholders and communities. As part of the launch, Dr Terri Janke delivered Ethical AI and Cultural Safety: A First Nations Perspective – complimentary professional development for members, exploring the intersection of technology, ethics and culture.

OTA Annual Report 2025-26 | Stronger Together

“

I want to acknowledge OTA for the way you’re advancing reconciliation – not only through your RAPs, but through the way you embed those values in your practice. That’s real action, and it shows what genuine commitment looks like. – Dr Terri Janke

“

Our vision is a future where reconciliation is not simply an aspiration but a lived reality – woven into everyday practice and grounded in mutual respect and trust. – Priscilla Ennals, OTA President

05 Looking ahead

OTA Annual Report 2025-26 | Stronger Together

05: Looking ahead

Preparing the profession for what comes next. The story of this year shows what is possible when a profession responds to change together. Members shared their experiences and strengthened OTA’s advocacy. They came together to learn, exchange ideas and support one another. Emerging leaders stepped forward. The profession reached new audiences and demonstrated why participation matters. Across the country, OTs continued to make a difference in people’s everyday lives. The profession enters its next chapter with strong foundations: expertise, adaptability, a growing professional community and a shared commitment to enabling people to participate in the lives they want to lead. The environment in which occupational therapists work will continue to evolve. Reforms across disability, aged care, mental health and other service systems will reshape how occupational therapy is funded, accessed and delivered. New technologies will create opportunities and challenges for practice, while a growing workforce will require ongoing focus on how occupational therapists are educated, supported and retained. Through all of this, the fundamental purpose of occupational therapy will remain constant: enabling people to participate in the everyday activities that give life meaning.

OTA Annual Report 2025-26 | Stronger Together

OTA’s role is to help ensure the profession is ready for what comes next. That means maintaining a strong occupational therapy voice as systems reform. It means investing in a capable and sustainable workforce, supporting occupational therapists throughout their careers and developing the profession’s future leaders. And it means helping OTs engage thoughtfully with innovation and emerging technologies while keeping safe, evidence-informed and person-centred practice at the heart of occupational therapy. OTA will work alongside members to protect what matters, shape what changes and create new possibilities for the profession and the communities it serves.

Two major national events

More opportunities to learn

This October, the OT Mental Health Forum will be held in Canberra during OT Week. Australia’s leading event dedicated to mental health occupational therapy will give members the opportunity to learn from leading clinicians, researchers and thought leaders shaping contemporary mental health practice.

OTA will continue to offer flexible, responsive, high-quality professional development that reflects the changing needs of occupational therapists. From live workshops and events to online learning and tailored opportunities across areas of practice, members can expect CPD that meets them where they are.

In June 2027, Melbourne will host OTA’s 32nd National Conference and Exhibition under the theme Innovate, Inspire, Advance. It will bring together hundreds of occupational therapists, students, researchers, educators, industry leaders and exhibitors. Members will have the opportunity to discover cutting-edge research, build valuable connections, and explore the latest products and services shaping the profession.

What’s ahead More value for members OTA will continue to strengthen the value of membership, with more support, resources, professional connections and opportunities that respond to what occupational therapists need at every stage of their careers. A better digital experience By the end of 2026, we will deliver a range of online improvements designed to create a simpler, more intuitive experience for our members, making it easier for them to find what they need, access resources and learning, and stay connected with OTA.

“

A strong voice through reform As major reforms progress across the NDIS, Thriving Kids, foundational supports, aged care and other systems, OTA will continue to ensure the voice of occupational therapy is heard. We will advocate for fair and sustainable systems that recognise the value of occupational therapy, support a strong workforce and protect access to quality OT services, informed by the experiences of members and the people they support.

We chose this profession because we wanted to make a difference. To connect. To support people. To see change and growth in real time. Whatever changes around us, that sense of purpose remains at the heart of occupational therapy. Dave Jereb 2026 OTA Oration recipient

Our partners and supporters OTA works with organisations who share our commitment to supporting occupational therapists and strengthening the profession. We thank them for their support throughout the year. These relationships help us extend the value we provide to members, create opportunities for learning and connection, and invest in initiatives that advance occupational therapy.

Insurance Partner

Legal Partner

Diamond Partner

Platinum Partner

HR Partner

Ruby Partners

Gold Partner

Silver Supporters

Bronze Supporters

OTA Annual Report 2025-26 | Stronger Together

OTA Annual Report 2025-26

Financial report OTA Annual Report 2025-26 | Stronger Together

Financial Statements

Contents

Financial Statements Occupational Therapy Australia ABN 27 025 075 008 For the year ended 30 June 2026

Directors’ Report

Auditor’s Independence Declaration

Statement of Profit or Loss and Other Comprehensive Income

Prepared by SEIVA

Statement of Financial Position

Statement of Changes in Equity

Statement of Cash Flows

Notes to the Financial Statements

Directors’ Declaration

Independent Audit Report

OTA Annual Report 2025-26 | Stronger Together

Directors’ Report

Directors' Report

Directors' Report Occupational Therapy Australia For the year ended 30 June 2026

Information on directors The names of each person who has been a director during the year and to the date of this report are:

The directors present their report on Occupational Therapy Australia Ltd ("the Company") for the financial year ended 30 June 2026. Principal activities The principal activity of Occupational Therapy Australia Ltd during the financial year was to represent the interests of its members and Occupational Therapists across the country. Ensuring that members consistently receive quality, responsive services that add significant value to their careers and support them to provide high quality services and care. The Company also aims to support, promote and represent the profession of Occupational Therapy as a key element of the allied health sector in Australia. No significant changes in the nature of the Company's activity occurred during the financial year. Short term objectives

Membership engagement Workforce Development Advocacy & Representation Learning and Development Digital Transformation Project

Experience Registered occupational therapist with experience in rehabilitation, senior management, clinical governance and risk management. Currently an academic as a professor of occupational therapy with leadership and governance responsibilities for teaching and research.

Priscilla Ennals Qualifications Doctor of Philosophy Master of Occupational Therapy Bachelor of Counselling Bachelor of Applied Science (Occupational Therapy)

Long term objectives The Company's long term objectives are: • • • • • • • •

Qualifications Bachelor of Applied Science (OT) Graduate Certificate of Higher Education Master of Health Science Doctor of Philosophy Graduate of Australian Institute of Company Director (GACID)

Special Responsibilities Chair of the Nominations Committee

The Company's short term objectives are: • • • • •

Carol McKinstry

Experience Registered occupational therapist with experience in mental health, academic teaching and research, and research management. Currently Senior Manager of Research and Evaluation for Neami National, a national community mental health provider.

Lead and shape workforce development, capability and support Expand our network of influence to inform policy, systems and reform Lead a contemporary association that reflects best practice governance and member experience standards Champion the profession and raise the profile to amplify our voice Provide access to new thinking, innovation, practice approaches and technologies Deliver evidenced, strengths based research and continued learning and development programs Expand and enable digital and technological capabilities for member connection and consumer engagement Create opportunities for support, engagement and celebration of our members and the profession

Special Responsibilities President Chair of Occupational Therapy Australia Chair of the Remuneration Committee

Key performance measures The Company measures its own performance through the use of both quantitative and qualitative benchmarks. The benchmarks are used by the directors to assess the financial sustainability of the Company and whether the Company's short-term and long-term objectives are being achieved. Members guarantee Occupational Therapy Australia Ltd is a company limited by guarantee. In the event of, and for the purpose of winding up of the Company, the amount capable of being called up from each member and any person or association who ceased to be a member in the year prior to the winding up, is limited to $20, subject to the provisions of the Company's constitution. At 30 June 2026 the number of members was 13,251 (2025: 12,983) and the collective liability of members was $265,020 (2025: $259,660).

Joanna Murray Qualifications Bachelor of Occupational Therapy Graduate Certificate of Research Methods Master of Public Health / Master of Business Administration (MPH-MBA) Graduate of Australian Institute of Company Director (GACID) Experience Senior occupational Therapist, CEO and Co-Founder of Apricus Health. Joanna, and her team, support people across their lifespan in the areas of ageing, disability, mental health, paediatrics, hand therapy and neurorehabilitation. Special Responsibilities Vice-President Member of the Finance, Risk & Audit Committee

OTA Annual Report Occupational2025-26 Therapy Australia | Stronger Together

Financial Statements

Page 3 of 32

Financial Statements

Occupational Therapy Australia

Page 4 of 32

Directors’ Report

Directors' Report

Information on directors (continued)

Leanne Healey

Michelle Bissett Resigned November 2025

Qualification Bachelor of Occupational Therapy Graduate Diploma of Neuro-Science Experience Leanne has over 35 years of experience as an occupational therapist. Leanne founded Everyday Independence in 1997 and today she is at the helm of a dynamic allied health organisation with over 450 team members (over 200 Occupational Therapists). In 2018, Leanne was awarded Occupational Therapist of the Year at the Australian Allied Health Professional Awards and in 2020, Leanne was awarded The Telstra Business Women’s Award for Medium and Large Business. Special Responsibilities Vice-President Finance Chair of the Finance, Risk and Audit Committee Member of the Remuneration Committee

Qualifications Bachelor of Applied Science (Honours)(Occupational Therapy) Doctor of Philosophy (PhD) Graduate Certificate in Biostatistics Experience Registered occupational therapist with clinical experience in acute and aged care. Currently employed as an academic in Queensland. Special Responsibilities Observer of the Finance, Risk & Audit Committee Vice-President Finance 2024 Alice Fung Resigned November 2025

Emma George Qualifications Doctor of Philosophy Master of Public Health Master of Health and International Development Bachelor of Applied Science (Occupational Therapy) Experience Emma has over 20 years of experience as an occupational therapist and is currently the World Federation of Occupational Therapists (WFOT) Delegate for OTA. Her expertise includes primary health care, public health, community development, paediatrics, and child and adolescent mental health. Special Responsibilities WFOT Delegate

Qualifications Bachelor of Arts (Psychology and Education) Master of Occupational Therapy Graduate Certificate in Pain Management Certificate in Governance and Risk Management Diploma in Life Insurance Executive MBA Governance for NFP Directors - AICD Experience Alice is a mental health occupational therapist with over 20 years of practice in clinical and corporate settings. Alice has worked with diverse populations and understands the importance of inclusive care and diverse thinking. Her qualifications are in psychology, occupational therapy, pain management, clinical governance, and risk management. Her mission is to bring cognitive diversity to more organisations. Alice's dedication to diversity and inclusion extends through serving on the boards of not-for-profit organisations and advocating for marginalised communities. Alice was awarded a scholarship from the AICD Governance Foundation for the NFP Directors program in 2023. Special Responsibilities Member of the Finance, Risk and Audit Committee

Christopher Pearce Newly Appointed November 2025

Alex Splitt

Qualifications Bachelor of Science (Occupational Therapy) Occupational Therapy Driver Assessment and Training Course

Independent Director Appointed June 2024

Experience Chris has 20 years of clinical and leadership experience, and is the is the Managing Director of OT Services Group. Chris has pioneered national innovations in driver rehabilitation, coordinates WA’s OT student programs and founded the Solutions Centre in WA. Chris was recently the WA State and Territory Advisory Council Chair and has represented the profession through a Senate enquiry, national working groups and mainstream media. Special Responsibilities Member of the Finance, Risk & Audit Committee

Qualifications Master of Social Change Leadership Graduate Certificate of Education Bachelor of Health Science (Human Nutrition) Experience Alex is a Kabi Kabi man with over a decade of experience advancing social and economic outcomes for First Nations Peoples. He has held senior policy roles, contributed to key housing and education frameworks, and is currently a Director of the Australian Indigenous Governance Institute and a Global Atlantic Fellow. Special Responsibilities Member of the Remuneration Committee

Occupational Therapy Australia OTA Annual Report 2025-26 | Stronger Together

Financial Statements

Page 5 of 32

Financial Statements

Occupational Therapy Australia

Page 6 of 32

Directors’ Report

Directors' Report

Information on directors (continued)

Meetings of directors During the financial year, six meetings of directors were held. Attendance by each director during the year was as follows:

Caleb Rixon Independent Director Appointed June 2024

Director

Qualifications Master of Film and Television Bachelor of Arts 2025 Westpac Social Change Fellowship Experience Caleb is a stroke survivor with extensive experience in occupational therapy, specialising in post-stroke and brain injury care. He is the founder of the Genyus Foundation and Genyus Network, serves on several boards and committees including La Trobe University’s Occupational Therapy Course Advisory Committee, and is an advocate, speaker and consultant in healthcare and disability. Special Responsibilities Member of the Nominations Committee Directors have been in office since the start of the financial year to the date of this report, unless otherwise stated.

Directors Meeting

Finance, Risk and Audit Committee

Number eligible to attend

Number attended

Number eligible to attend

Number attended

Priscilla Ennals

Joanna Murray

Leanne Healey

Carol McKinstry

Michelle Bissett

Christopher Pearce

Emma George

Alice Fung

Alex Splitt

Caleb Rixon

Signed in accordance with a resolution of the Board of Directors:

____________________________ Director: Priscilla Ennals Sign date: 20 October 2026

____________________________ Director: Joanna Murray Sign date: 20 October 2026

Financial Statements

Occupational Therapy Australia

OTA Annual Report 2025-26 | Stronger Together

Page 7 of 32

Financial Statements

Occupational Therapy Australia

Page 8 of 32

Statement of Profit or Loss and Other Comprehensive Income

Auditor’s Independence Declaration OCCUPATIONAL THERAPY AUSTRALIA LIMITED ABN: 27 025 075 008

AUDITOR’S INDEPENDENCE DECLARATION

Statement of Profit or Loss and Other Comprehensive Income

For the year ended 30 June 2026 To the Directors of Occupational Therapy Australia Limited

Occupational Therapy Australia For the year ended 30 June 2026

In accordance with section 60-40 of the Australian Charities and Not-for-profits Commission Act 2012, I provide the following declaration of independence to the directors of Occupational Therapy Australia Limited. As lead auditor for the audit of the financial report of Occupational Therapy Australia Limited for the year ended 30 June 2026, I declare that, to the best of my knowledge and belief, there have been no contraventions of any applicable code of professional conduct in relation to the audit, including the independence requirements of OCCUPATIONAL the Accounting Professional and Ethical Standards Board’s APES 110 Code of THERAPY AUSTRALIA LIMITED Ethics for Professional Accountants (including ABN: Independence Standards). 27 025 075 008 AUDITOR’S INDEPENDENCE DECLARATION For the year ended 30 June 2026 To the Directors of Occupational Therapy Australia Limited

2026

2025

385,724

351,365

Income Advertising & Sponsorship Income Conference Income

1,174,974

2,123,955

Learning & Development Income

1,625,338

1,391,582

Membership Income

4,053,152

4,006,361

Other Income

966,205

1,037,167

Total Income

8,205,392

8,910,430

313,648

234,531

Expenses

Kevin Topliff CPA Principal In accordance with section 60-40 of the Australian Charities and Not-for-profits Commission Act 2012, I iaudit suite ltd provide thepty following declaration of independence to the directors of Occupational Therapy Australia

Administration Expense

9,460

288

Limited.

Conference Expenses

Business Development Expense

876,244

1,080,187

PO Box 33 As lead auditor for the audit of the financial report of Occupational Therapy Australia Limited for the year Oakleigh 3167 ended 30South JuneVIC 2026, I declare that, to the best of my knowledge and belief, there have been no

Consultants

101,731

338,144

Depreciation & Amortisation

18,035

29,329

Employee Benefit Expense

4,945,985

4,669,552

Date: 19 October 2026

contraventions of any applicable code of professional conduct in relation to the audit, including the independence requirements of the Accounting Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including Independence Standards).

Kevin Topliff CPA Principal iaudit suite pty ltd Date: 19 October 2026 PO Box 33 Oakleigh South VIC 3167

Finance Expense

49,420

53,484

Grant Expense

14,246

23,565

Learning & Development Expenses

901,327

785,731 257,907

Marketing Expenses

257,632

Office Expenses

68,383

71,307

Other Expenses

508,768

681,490

Project & Innovation Investment

539,534

988,267

Travel & Accommodation

228,154

200,322

Membership - Content

18,825

Member Benefit

54,338

Total Expenses

8,905,731

9,414,104

(700,338)

(503,674)

(700,338)

(503,674)

Net Surplus/(Deficit) for the Year Other Comprehensive Income Total Comprehensive Surplus/(Deficit) for the Year

Financial Statements

Occupational Therapy Australia

Page 9 of 32

The accompanying notes form part of these financial statements Financial Statements

OTA Annual Report 2025-26 | Stronger Together

Occupational Therapy Australia

Page 10 of 32

Statement of Financial Position

Statement of Changes in Equity

Statement of Financial Position

Statement of Changes in Equity

Occupational Therapy Australia As at 30 June 2026

Occupational Therapy Australia For the year ended 30 June 2026 NOTES

2026

NOTES

2025

2026

2025

Statement of Changes in Equity

Assets

Movement in Equity

Current Assets Cash & Cash Equivalents

595,158

962,822

Opening Balance

9,304,612

9,808,286

(700,338)

(503,674)

8,604,274

9,304,612

413,368

579,098

Net Surplus/(Deficit) for the Year

Other Financial Assets

7,500,835

7,486,673

Total Statement of Changes in Equity

Other Assets

164,527

91,798

8,673,888

9,120,391

Trade & Other Receivables

Total Current Assets Non-Current Assets Other Financial Assets

922,303

Property, Plant & Equipment

2,236,574

2,234,005

3,158,876

3,156,308

11,832,765

12,276,699

Total Non-Current Assets Total Assets

Liabilities Current Liabilities Trade & Other Payables

728,346

680,706

Employee Benefits

298,414

214,547

Contract Liabilities

Total Current Liabilities

2,112,374

1,969,144

3,139,135

2,864,398

Non-Current Liabilities Employee Benefits

Total Non-Current Liabilities Total Liabilities

Net Assets

89,356

107,690

89,356

107,690

3,228,491

2,972,087

8,604,274

9,304,612

1,741,899

Equity Reserves

Accumulated Surplus

3,629,172

4,329,510

Equity Transfers from Liquidated Entities

3,233,203

8,604,274

9,304,612

Total Equity

The accompanying notes form part of these financial statements

OTA Annual Report 2025-26 | Stronger Together Occupational Therapy Australia

Financial Statements

Page 11 of 32

Financial Statements

Occupational Therapy Australia

Page 12 of 32

Statement of Cash Flows

Notes to the Financial Statements

Statement of Cash Flows

Notes to the Financial Statements

Occupational Therapy Australia For the year ended 30 June 2026

Occupational Therapy Australia For the year ended 30 June 2026 2026

2025

Statement of Cash Flows Cash Flows from Operating Activities Receipts from Customers

6,459,817

6,221,460

Payments to Suppliers and Employees

(7,303,784)

(7,118,805)

381

(843,934)

(896,964)

(23,730)

(20,996)

Interest Received Net Cash Provided by/(Used in) Operating Activities Cash Flows from Investing Activities Purchase of Property, Plant and Equipment

The financial report covers Occupational Therapy Australia Ltd as an individual entity. Occupational Therapy Australia Ltd is a not-for-profit company limited by guarantee, incorporated and domiciled in Australia. The functional and presentation currency of Occupational Therapy Australia Ltd is Australian dollars. The financial report was authorised for issue by the Board of Directors on 19 October 2026. Comparatives are consistent with prior periods, unless otherwise stated.

1. Basis of Preparation The financial statements are general purpose financial statements that have been prepared in accordance with the Australian Accounting Standards - Simplified Disclosures and the Australian Charities and Not-for-profits Commission Act 2012 and Australian Charities and Not-for-profits Commission Regulations 2022. The Company is a not-for-profit entity for financial reporting purposes under the Australian Accounting Standards.

Net Receipts from/(Payments for) La Trobe Credit Fund Investments

500,000

1,350,000

Net Cash Provided by/(Used in) Investing Activities

476,270

1,329,004

The financial statements, except for the cash flow information, have been prepared on an accruals basis and are based on historical costs modified, where applicable, by the measurement at fair value of selected non-current assets, financial assets and financial liabilities.

Repayment of Lease Liabilities

Net cash (used by) financing activities

Significant accounting policies adopted in the preparation of these financial statements are presented below and are consistent with prior reporting periods unless otherwise stated.

Cash Flows from Financing Activities

Net Increase/(Decrease) in Cash and Cash Equivalents Held

(367,664)

432,040

2. Summary of Significant Accounting Policies

Cash and Cash Equivalents at Beginning of Year

962,822

530,782

Cash and Cash Equivalents at End of Financial Year

595,158

962,822

Any new or amended Accounting Standards or Interpretations that are not yet mandatory have not been adopted early by the organisation. (a)

Income Tax

The Company is exempt from income tax under Division 50 of the Income Tax Assessment Act 1997. (b)

Leases

At inception of a contract, the Company assesses whether a lease exists - i.e. does the contract convey the right to control the use of an identified asset for a period of time in exchange for consideration. This involves an assessment of whether: • • •

The contract involves the use of an identified asset - this may be explicitly or implicitly identified within the agreement. If the supplier has a substantive substitution right then there is no identified asset. The Company has the right to obtain substantially all of the economic benefits from the use of the asset throughout the period of use. The Company has the right to direct the use of the asset i.e. decision making rights in relation to changing how and for what purpose the asset is used.

Lessee accounting The non-lease components included in the lease agreement have been separated and are recognised as an expense as incurred. At the lease commencement, the Company recognises a right-of-use asset and associated lease liability for the lease term. The lease term includes extension periods where the Company believes it is reasonably certain that the option will be exercised. The right-of-use asset is measured using the cost model where cost on initial recognition comprises of the lease liability, initial direct costs, prepaid lease payments, estimated cost of removal and restoration less any lease incentives received.

| Stronger Together OTA Annual Report Occupational2025-26 Therapy Australia

Financial Statements

Page 13 of 32

Financial Statements

Occupational Therapy Australia

Page 14 of 32

Notes to the Financial Statements

2. Summary of Significant Accounting Policies (continued)

(b) Leases (continued)

Lessee accounting (continued) The right-of-use asset is depreciated over the lease term on a straight line basis and assessed for impairment in accordance with the impairment of assets accounting policy. The lease liability is initially measured at the present value of the remaining lease payments at the commencement of the lease. The discount rate is the rate implicit in the lease, however where this cannot be readily determined then the Company's incremental borrowing rate is used. Subsequent to initial recognition, the lease liability is measured at amortised cost using the effective interest rate method. The lease liability is remeasured whether there is a lease modification, change in estimate of the lease term or index upon which the lease payments are based (e.g. CPI) or a change in the Company's assessment of lease term. Where the lease liability is remeasured, the right-of-use asset is adjusted to reflect the remeasurement or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero. Exceptions to lease accounting The Company has elected to apply the exceptions to lease accounting for both short-term leases (i.e. leases with a term of less than or equal to 12 months) and leases of low-value assets. The Company recognises the payments associated with these leases as an expense on a straight-line basis over the lease term. (c)

The core principle of AASB 15 is that revenue is recognised on a basis that reflects the transfer of promised goods or services to customers at an amount that reflects the consideration the Company expects to receive in exchange for those goods or services. Revenue is recognised by applying a five-step model as follows: 1. Identify the contract with the customer 2. Identify the performance obligations 3. Determine the transaction price 4. Allocate the transaction price to the performance obligations 5. Recognise revenue when, or as, performance obligations are satisfied Generally, the timing of the payment for sale of goods and rendering of services corresponds closely to the timing of satisfaction of the performance obligations, however where there is a difference, it will result in the recognition of a receivable, contract asset or contract liability. None of the revenue streams of the Company have any significant financing terms as there is less than 12 months between receipt of funds and satisfaction of performance obligations. Specific revenue streams

Revenue and other income

The revenue recognition policies for the principal revenue streams of the Company are: Revenue from contracts with customers is recognised when, or as, the Company satisfies its performance obligations by transferring the promised goods or services to customers, as detailed below.

Rendering of services

Revenue from contracts with customers is measured at the transaction price and is presented net of returns, discounts and rebates.

Revenue from provision of services (i.e. Conference income, membership fees) is recognised in the accounting period in which the services are rendered. For fixed price contracts, revenue is recognised based on the actual services provided to the end of the reporting period as a proportion of the total services to be provided as the customer receives and uses the benefit simultaneously.

All revenue is stated net of the amount of goods and services tax (GST).

Membership fees and Services

Rendering of services

Revenue from provision of services is recognised in the accounting period in which the services are provided.

Revenue in relation to rendering of services is recognised upon delivery of the service to the customers. Grant revenue

The membership year runs on an annual basis. Memberships are payable annually and are not prorated. Revenue is recognised over time as the subscription and membership year unwinds.

Grant revenue arising from enforceable agreements containing sufficiently specific performance obligations is recognised in the statement of profit or loss and other comprehensive income when, or as, those obligations are satisfied.

Statement of financial position balances relating to revenue recognition

Amounts received before the related performance obligations are satisfied are recognised as liabilities in the statement of financial position. Other grants are recognised as income when the Company obtains control of the related asset, after recognising any associated liabilities or other amounts required by applicable accounting standards. Where Occupational Therapy Australia Ltd receives contributions of assets from the government and other parties for zero or a nominal value, the assets are recognised at fair value on acquisition, unless another measurement basis is required by the applicable accounting standards. Any remaining amount, after recognising associated liabilities or other amounts required by those standards, is recognised as income in the statement of profit or loss and other comprehensive income.

Contract assets and liabilities Where the amounts billed to customers are based on the achievement of various milestones established in the contract, the amounts recognised as revenue in a given period do not necessarily coincide with the amounts billed to or certified by the customer. When a performance obligation is satisfied by transferring a promised good or service to the customer before the customer pays consideration or before payment is due, the Company presents the contract as a contract asset, unless the Company's rights to that amount of consideration are unconditional, in which case the Company recognises a receivable. When an amount of consideration is received from a customer prior to the entity transferring a good or service to the customer, the Company presents the contract as a contract liability.

Occupational Therapy Australia OTA Annual Report 2025-26 | Stronger Together

Financial Statements

Page 15 of 32

Financial Statements

Occupational Therapy Australia

Page 16 of 32

Notes to the Financial Statements Notes to the Financial Statements

Notes to the Financial Statements

2. Summary of Significant Accounting Policies (continued)

(f) Financial instruments (continued)

Grant revenue Government grants are recognised in accordance with the grant revenue policy outlined above. Grants relating to the acquisition or construction of a recognisable non-financial asset to be controlled by the Company are recognised as liabilities where the relevant recognition criteria are met, and are recognised as income as the Company satisfies its obligations under the funding agreement.

Financial assets are not reclassified subsequent to their initial recognition unless the Company changes its business model for managing financial assets. Amortised cost

Donations and bequests

Assets measured at amortised cost are financial assets where:

Donations and bequests are recognised as revenue when received. Interest revenue

• •

Interest is recognised using the effective interest method. (d)

Financial assets (continued)

the business model is to hold assets to collect contractual cash flows; and the contractual terms give rise on specified dates to cash flows are solely payments of principal and interest on the principal amount outstanding.

Goods and services tax (GST)

Revenue, expenses and assets are recognised net of the amount of goods and services tax (GST), except where the amount of GST incurred is not recoverable from the Australian Taxation Office (ATO).

The Company’s financial assets measured at amortised cost comprise trade and other receivables, cash and cash equivalents and La Trobe Credit Fund investments in the statement of financial position.

Receivables and payables are stated inclusive of GST.

Subsequent to initial recognition, these assets are carried at amortised cost using the effective interest rate method less provision for impairment.

Cash flows in the statement of cash flows are included on a gross basis and the GST component of cash flows arising from investing and financing activities which is recoverable from, or payable to, the taxation authority is classified as operating cash flows.

Interest income, foreign exchange gains or losses and impairment are recognised in profit or loss. Gain or loss on derecognition is recognised in profit or loss.

(e)

Impairment of financial assets

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand, demand deposits and short-term investments which are readily convertible to known amounts of cash and which are subject to an insignificant risk of change in value. Bank overdrafts also form part of cash equivalents for the purpose of the statement of cash flows and are presented within current liabilities on the statement of financial position. (f)

Financial instruments

Financial instruments are recognised initially on the date that the Company becomes party to the contractual provisions of the instrument. On initial recognition, all financial instruments are measured at fair value plus transaction costs (except for instruments measured at fair value through profit or loss where transaction costs are expensed as incurred).

•

financial assets measured at amortised cost

When determining whether the credit risk of a financial asset has increased significantly since initial recognition and when estimating ECL, the Company considers reasonable and supportable information that is relevant and available without undue cost or effort. This includes both quantitative and qualitative information and analysis based on the Company's historical experience and informed credit assessment and including forward looking information. The Company uses the presumption that an asset which is more than 30 days past due has seen a significant increase in credit risk. The Company uses the presumption that a financial asset is in default when:

Financial assets All recognised financial assets are subsequently measured in their entirety at either amortised cost or fair value, depending on the classification of the financial assets.

• •

Classification On initial recognition, the Company classifies its financial assets into the following category, those measured at: •

Impairment of financial asset is recognised on an expected credit loss (ECL) basis for the following assets

the counterparty is unlikely to pay its credit obligations to the Company in full without the Company taking actions such as realising security (if any is held); or the financial asset is more than 90 days past due.

Credit losses are measured as the present value of the difference between the cash flows due to the Company in accordance with the contract and the cash flows expected to be received. This is applied using a probability weighted approach.

amortised cost

Trade receivables and contract assets Impairment of trade receivables and contract assets have been determined using the simplified approach in AASB 9 which uses an estimation of lifetime expected credit losses. The Company has determined the probability of non-payment of the receivable and contract asset and multiplied this by the amount of the expected loss arising from default.

Occupational2025-26 Therapy Australia | Stronger Together OTA Annual Report

Financial Statements

Page 17 of 32

Financial Statements

Occupational Therapy Australia

Page 18 of 32

Notes to the Financial Statements Notes to the Financial Statements

Notes to the Financial Statements

2. Summary of Significant Accounting Policies (continued)

(f) Financial instruments (continued)

(g) Property, plant and equipment (continued)

Financial Assets (continued)

Depreciation (continued)

The amount of the impairment is recorded in a separate allowance account with the loss being recognised in finance expense. Once the receivable is determined to be uncollectable then the gross carrying amount is written off against the associated allowance. Where the Company renegotiates the terms of trade receivables due from certain customers, the new expected cash flows are discounted at the original effective interest rate and any resulting difference to the carrying value is recognised in profit or loss. Other financial assets measured at amortised cost

The depreciation rates used for each class of depreciable asset are shown below: Fixed asset class

Depreciation rate

Buildings

Plant and Equipment

40%

Leased plant and equipment

8% - 20%

Impairment of other financial assets measured at amortised cost are determined using the expected credit loss model in AASB 9. On initial recognition of the asset, an estimate of the expected credit losses for the next 12 months is recognised. Where the asset has experienced significant increase in credit risk then the lifetime losses are estimated and recognised.

Right of use assets

50%

Financial liabilities

At the end of each annual reporting period, the depreciation method, useful life and residual value of each asset is reviewed. Any revisions are accounted for prospectively as a change in estimate.

The Company measures all financial liabilities initially at fair value less transaction costs, subsequently financial liabilities are measured at amortised cost using the effective interest rate method.

(h)

At the end of each reporting period the Company determines whether there is any indication that an asset may be impaired.

The financial liabilities of the Company comprise trade and other payables. (g)

Impairment of non-financial assets

Where such an indication exists, the recoverable amount of the asset is estimated. For intangible assets with indefinite useful lives and intangible assets not yet available for use, the recoverable amount is estimated regardless of whether an indication of impairment exists.

Property, plant and equipment

Each class of property, plant and equipment is carried at cost or fair value less, where applicable, any accumulated depreciation and impairment.

Where assets do not operate independently of other assets, the recoverable amount of the relevant cash-generating unit (CGU) is estimated.

Items of property, plant and equipment acquired for nil or nominal consideration have been recorded at the acquisition date fair value.

The recoverable amount of an asset or CGU is the higher of the fair value less costs of disposal and the value in use. Value in use is the present value of the future cash flows expected to be derived from an asset or cash-generating unit.

Where the cost model is used, the asset is carried at its cost less any accumulated depreciation and any impairment losses. Costs include purchase price, other directly attributable costs and the initial estimate of the costs of dismantling and restoring the asset, where applicable.

Where the recoverable amount is less than the carrying amount, an impairment loss is recognised in profit or loss.

Assets measured using the revaluation model are carried at fair value at the revaluation date less any subsequent accumulated depreciation and impairment losses. Periodic, but at least triennial, valuations by external independent valuers are performed. In periods when the assets are not subject to an independent valuation, the Directors conduct Directors' valuations. Revaluations are performed whenever there is a material movement in the value of an asset under the revaluation model.

(i)

Land and buildings

Reversal indicators are considered in subsequent periods for all assets which have suffered an impairment loss.

Trade and other payables represent the liabilities for goods and services received by the Company during the reporting period that remain unpaid at the end of the reporting period. The balance is recognised as a current liability with the amounts normally paid within 30 days of recognition of the liability. (j)

Land and buildings are measured using the revaluation model.

Trade and other payables

Employee benefits

Short-term employee benefits

Plant and equipment

Depreciation

Provision is made for the Company’s obligation for short-term employee benefits. Short-term employee benefits are benefits (other than termination benefits) that are expected to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the related service, including wages and salaries. Short-term employee benefits are measured at the (undiscounted) amounts expected to be paid when the obligation is settled.

Property, plant and equipment, excluding freehold land, is depreciated on a reducing balance basis over the asset's useful life to the Company, commencing when the asset is ready for use.

The Company’s obligations for short-term employee benefits such as wages and salaries are recognised as part of current trade and other payables in the statement of financial position.

Plant and equipment are measured using the cost model.

Financial Statements

Occupational Therapy Australia

OTA Annual Report 2025-26 | Stronger Together

Page 19 of 32

Financial Statements

Occupational Therapy Australia

Page 20 of 32

Notes to the Financial Statements Notes to the Financial Statements

Notes to the Financial Statements

2. Summary of Significant Accounting Policies (continued)

3. Critical Accounting Estimates and Judgements (continued) Key judgements - Employee benefits

(j) Employee benefits (continued) Other long-term employee benefits Provision is made for employees’ long service leave and annual leave entitlements not expected to be settled wholly within 12 months after the end of the annual reporting period in which the employees render the related service. Other long-term employee benefits are measured at the present value of the expected future payments to be made to employees. Expected future payments incorporate anticipated future wage and salary levels, durations of service and employee departures and are discounted at rates determined by reference to market yields at the end of the reporting period on corporate bonds that have maturity dates that approximate the terms of the obligations. Upon the remeasurement of obligations for other long-term employee benefits, the net change in the obligation is recognised in profit or loss as a part of employee benefits expense. The Company’s obligations for long-term employee benefits are presented as non-current provisions in its statement of financial position, except where the Company does not have an unconditional right to defer settlement for at least 12 months after the end of the reporting period, in which case the obligations are presented as current provisions.

Obligations for contributions to defined contribution superannuation plans are recognised as an employee benefit expense in profit or loss in the periods in which services are provided by employees. 2026

2025

476,087

422,418

Superannuation

(k)

2026

2025

586,228

953,914

4. Cash and Cash Equivalents Cash at Bank Elspeth Pearson Award

Defined contribution schemes

Defined Contribution Expense

For the purpose of measurement, AASB 119 Employee Benefits defines obligations for short-term employee benefits as obligations expected to be settled wholly before 12 months after the end of the annual reporting period in which the employees render the related services. As the Company expects that most employees will not use all of their annual leave entitlements in the same year in which they are earned or during the 12 month period that follows (despite an informal Company policy that requires annual leave to be used within 18 months), the Directors believe that obligations for annual leave entitlements satisfy the definition of other long-term employee benefits and, therefore, are required to be measured at the present value of the expected future payments to be made to employees.

8,930

8,908

595,158

962,822

2026

2025

Trade Debtors

349,494

536,057

Loss Allowance

(3,132)

(822)

Total Trade Receivables

346,362

535,235

Total Cash and Cash Equivalents

5. Trade and Other Receivables Trade Receivables

Fair value

The Company measures some of its assets at fair value. Fair value is the price the Company would receive to sell an asset in an orderly (i.e. unforced) transaction between independent, knowledgeable and willing market participants at the measurement date. As fair value is a market-based measure, the closest equivalent observable market pricing information is used to determine fair value. Adjustments to market values may be made having regard to the characteristics of the specific asset. The fair values of assets that are not traded in an active market are determined using one or more valuation techniques. These valuation techniques maximise, to the extent possible, the use of observable market data. To the extent possible, market information is extracted from either the principal market for the asset (i.e. the market with the greatest volume and level of activity for the asset) or, in the absence of such a market, the most advantageous market available to the entity at the end of the reporting period (i.e. the market that maximises the receipts from the sale of the asset, after taking into account transaction costs and transport costs).

Other Receivables

67,006

43,863

Total Trade and Other Receivables

413,368

579,098

2026

2025

(a) Impairment of Receivables 822

2,614

Additional Impairment Loss Recognised/(Reversal)

Balance at Beginning of the Year

2,310

(1,792)

Balance at end of the year

3,132

822

For non-financial assets, the fair value measurement also takes into account a market participant’s ability to use the asset in its highest and best use or to sell it to another market participant that would use the asset in its highest and best use.

3. Critical Accounting Estimates and Judgements The directors make estimates and judgements during the preparation of these financial statements regarding assumptions about current and future events affecting transactions and balances. These estimates and judgements are based on the best information available at the time of preparing the financial statements, however as additional information is known then the actual results may differ from the estimates. The significant estimates and judgements made have been described below.

Financial Statements

Occupational Therapy Australia OTA Annual Report 2025-26 | Stronger Together

Page 21 of 32

Financial Statements

Occupational Therapy Australia

Page 22 of 32

Notes to the Financial Statements

2026

2025

GST Payable

120,336

176,357

237,555

218,312

2025

9. Payables

6. Other Financial Assets

Current

Financial Assets at Amortised Cost Current La Trobe Credit Fund Investments

7,500,835

7,486,673

Sundry Payables and Accrued Expenses

Total Current

7,500,835

7,486,673

Trade Creditors

370,455

286,037

Total Current

728,346

680,706

Total Payables

728,346

680,706

2026

2025

198,030

181,447

Non Current La Trobe Credit Fund Investments

922,303

Total Non Current

922,303

8,423,137

8,408,975

8,423,137

8,408,975

2026

2025

Total Financial Assets at Amortised Cost Total Other Financial Assets

10. Provisions & Employee Benefits Current

7. Other assets Current Prepayments

164,527

91,798

Total Current

164,527

91,798

Total Other assets

164,527

91,798

2026

2025

8. Property, Plant and Equipment Buildings At Independent Valuation

1,944,846

Total Buildings

1,944,846

At Cost

306,904

295,654

Accumulated Depreciation

(38,380)

(29,907)

Total Leasehold & Building Improvements

268,524

265,747

Leasehold & Building Improvements

Computer Equipment At Cost

133,115

123,761

Accumulated Depreciation

(122,727)

(114,272)

Total Computer Equipment

10,387

9,489

Annual Leave Long Service Leave

100,384

33,100

Total Current

298,414

214,547

Non Current Long Service Leave

89,356

107,690

Total Non Current

89,356

107,690

387,770

322,237

Total Provisions & Employee Benefits

Provision for employee benefits represents amounts accrued for annual leave and long service leave. The current portion for this provision includes the total amount accrued for annual leave entitlements and the amounts accrued for long service leave entitlements that have vested due to employees having completed the required period of service. Based on past experience, the Company does not expect the full amount of annual leave and long service leave balances classified as current liabilities to be settled within the next 12 months. However, these amounts must be classified as current liabilities since the Company does not have an unconditional right to defer the settlement of these amounts in the event employees wish to use their leave entitlement. The non-current portion for this provision includes amounts accrued for long service leave entitlements that have not yet vested in relation to those employees who have not yet completed the required period of service. In calculating the present value of future cash flows in respect of long service leave, the probability of long service leave being taken is based upon historical data. The measurement and recognition criteria for employee benefits have been discussed in Note 2(j).

2026

Plant and Equipment At Cost

44,301

44,302

Accumulated Depreciation

(31,485)

(30,378)

Total Plant and Equipment

12,817

13,924

Total Property, Plant and Equipment

2,236,574

2,234,006

11. Contract Liabilities Current Deferred Income

2,112,374

1,969,144

Total Current

2,112,374

1,969,144

2,112,374

1,969,144

Total Contract Liabilities

Occupational Therapy Australia | OTA Annual Report 2025-26 Stronger Together

Financial Statements

Page 23 of 32

2025

Financial Statements

Occupational Therapy Australia

Page 24 of 32

Notes to the Financial Statements

2026

2025

Reserve OT School of Victoria Clinical Award Total Reserves

2025

(700,338)

(503,674)

15. Cash Flow from Operating Activities

12. Reserves Asset Revaluation Reserve

2026

Profit/(Loss) for the Year

1,381,699

360,200

Non-Cash Flows in Surplus/(Deficit):

1,741,899

Depreciation and Amortisation

18,035

29,329

Loss Allowance

2,310

(1,791)

Loss on Disposal of Non-Current Assets

3,127

1,817

La Trobe Credit Fund Investment Income

(517,688)

(564,611)

Total Non-Cash Flows in Surplus/(Deficit):

(494,216)

(535,256)

(Increase)/Decrease in Trade and Other Receivables

166,946

232,766

(Increase)/Decrease in Other Assets

(72,729)

(4,756)

Increase/(Decrease) in Contract Liabilities

143,230

(183,859)

Increase/(Decrease) in Trade and Other Payables

47,640

126,783

Increase/(Decrease) in Employee Benefits

65,533

(28,968)

Total Changes in Assets and Liabilities

350,620

141,966

Total Cash Flow from Operating Activities

(843,934)

(896,964)

(a) Asset revaluation reserve The asset revaluation reserve records fair value movements on property, plant and equipment held under the revaluation model.

Changes in Assets and Liabilities

(b) Occupational Therapy School of Victoria reserve The Occupational School of Victoria reserve records the funds donated by the Occupational Therapy Trust Fund and is to be applied by Occupational Therapy Australia for the primary purpose of establishing and operating the Occupational Therapy School of Victoria Clinical Award.

2026

2025

4,329,510

4,833,184

The Company’s financial instruments consist mainly of cash and cash equivalents, La Trobe Credit Fund investments, and accounts receivable and payable. The totals for each category of financial instruments, measured in accordance with AASB 9 as detailed in the accounting policies to these financial statements, are as follows:

13. Accumulated Surplus

16. Financial Risk Management

Accumulated Surplus Opening Balance Net Surplus/(Deficit) for the Year Current Year Earnings

(700,338)

(503,674)

Total Net Surplus/(Deficit) for the Year

(700,338)

(503,674)

3,629,172

4,329,510

2026

2025

Total Accumulated Surplus

2026

Financial assets Cash and Cash Equivalents

14. Equity Transfers Equity Transfers from Liquidated Entities

3,233,203

Total Equity Transfers

3,233,203

2025

La Trobe Credit Fund Investments Trade and Other Receivables Total Financial assets

595,158

962,822

8,423,137

8,408,975

413,368

579,098

9,431,663

9,950,895

2026

2025

Financial Liabilities -

Trade and Other Payables

Lease Liabilities

443,747

353,060

Total Financial Liabilities

443,747

353,060

2026

2025

17. Audit and Accounting Fees

Occupational Therapy Australia | OTA Annual Report 2025-26 Stronger Together

Financial Statements

Page 25 of 32

Audit Fees

5,000

3,000

Accounting Fees

5,650

13,750

Total Audit and Accounting Fees

10,650

16,750

Financial Statements

Occupational Therapy Australia

Page 26 of 32

Notes to the Financial Statements Notes to the Financial Statements

Notes to the Financial Statements

18. Fair Value Measurement

21. Members' Guarantee

The Company’s buildings and building improvements are presented in the table below at their carrying amounts, consistent with the amounts disclosed in Note 8. The Company does not measure any liabilities at fair value.

The Company is incorporated under the Corporations Act 2001 and is a Company limited by guarantee. If the Company is wound up, the constitution states that each member is required to contribute a maximum of $20 each towards meeting any outstanding and obligations of the Company. At 30 June 2026 the number of members was 13,251 (2025: 12,983).

The property at Units 5 and 6, 340 Gore Street, Fitzroy was independently valued by Herron Todd White (VicTas) Pty Ltd as at 30 June 2024 at $2,150,000, excluding GST. The valuation included the existing building improvements. The valuation applied the capitalisation of net income and direct comparison methods. Significant inputs and assumptions included net market income of $111,355 per annum, a capitalisation rate of 5.00%, a six-month letting-up period and a direct comparison rate of $7,500 per square metre.

Other than the following, the Company does not have any contingencies as at 30 June 2026 and 30 June 2025. The Company’s property at Units 5 and 6, 340 Gore Street, Fitzroy, with a carrying amount of $2,213,370 at 30 June 2026 (2025: $2,210,593), is pledged as security to Westpac Banking Corporation for merchant card facilities.

2026

2025

Carrying Amount of Buildings and Improvements Buildings

1,944,846

Building Improvements, Net of Accumulated Depreciation

268,524

265,747

Total Carrying Amount of Buildings and Improvements

2,213,370

2,210,593

19. Key Management Personnel Compensation

The Company acts as trustee of the Occupational Therapy Australia Research Foundation (the "Trust") and liabilities have been incurred on behalf of the Trust in the Company's capacity as Trustee. To the extent that the Trust is unable to meet any obligations, the trustee may be held liable. Liabilities incurred on behalf of the Trust are therefore not recognised in the financial statements when it is not probable that the Company will have to meet any of those Trust liabilities from its own resources. When it is probable that the Company will have to meet some Trust liabilities, a provision for Trust liabilities will be brought to account. In addition, the Company as trustee has a right to be indemnified out of the Trust assets for any obligation not met by the Trust.

23. Trust Information

Any person(s) having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity are considered key management personnel. The names and positions of executive management are: • • •

22. Contingencies

Ms Samantha Hunter (Chief Executive Officer) Mr Alex Splitt (Independent Director) Mr Caleb Rixon (Independent Director)

Occupational Therapy Australia Ltd acted as trustee of the Occupational Therapy Australia Research Foundation Trust ("the Trust") for the financial periods. The Trust has a 30 June year end balance date in accordance with its Trust Deed. The financial information for the Trust is presented below:

Except for the two independent directors appointed, the Directors act in an honorary capacity and receive no compensation for their services. During the financial period, travel and out-of-pocket expenses incurred by the Directors in fulfilling their roles were reimbursed. The total remuneration paid to key management personnel of the Company was $331,239 for the year ended 30 June 2026 (2025: $304,339).

20. Related Parties (a)

The Company's main related parties are as follows:

(i) Key management personnel: Any person(s) having authority and responsibility for planning, directing and controlling the activities of the entity, directly or indirectly, including any director (whether executive or otherwise) of that entity are considered key management personnel. For details of remuneration disclosures relating to key management personnel, refer to Note 19: Key Management Personnel Compensation.

(b)

Transactions with related parties

Transactions between related parties are on normal commercial terms and conditions no more favourable than those available to other parties unless otherwise stated.

Financial Statements

Occupational Therapy Australia

OTA Annual Report 2025-26 | Stronger Together

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Financial Statements

Occupational Therapy Australia

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Notes to the Financial Statements

Directors’ Declaration

Notes to the Financial Statements

Directors Declaration Occupational Therapy Australia For the year ended 30 June 2026

23. Trust Information (continued) 2026

2025

Statement of Profit or Loss and Other Comprehensive Income

Revenue Interest Received Investment Income

429 8,039

• •

607

348

Unrealised Gain on Revaluation of Financial Assets

270

22,735

17,601

31,551

Accounting Fees

100

3,000

Auditor's Remuneration

100

1,000

DGR Grant

14,580

16,548

Investment Management Fees

1,888

1,803

Expenses

Subscriptions

818

764

Total Expenses

17,486

23,115

115

8,436

2026

2025

Cash and Cash Equivalents

15,809

14,944

Financial Assets

377,259

362,192

Total Assets

393,068

377,136

Total comprehensive surplus/(deficit)

The financial statements and notes, are in accordance with Division 60 of the Australian Charities and Not-for-profits Commission Act 2012 and:

16,686

Sundry Donations Received Total Revenue

The directors of the company declare that:

comply with Australian Accounting Standards – Simplified Disclosures and the Australian Charities and Not-for-profits Commission Regulations 2022; and give a true and fair view of the financial position as at 30 June 2026 and of the performance for the year ended on that date of the Company.

In the directors’ opinion there are reasonable grounds to believe that the company will be able to pay its debts as and when they become due and payable.

This declaration is made in accordance with a resolution of the Board of Directors.

Director: Priscilla Ennals Sign date: 20 October 2026

Statement of Financial Position Director: Joanna Murray

Assets

Sign date: 20 October 2026

Liabilities Sundry Payables

20,818

5,000

Total Liabilities

20,818

5,000

372,250

372,136

Net assets

24. Events after the end of the Reporting Period The financial report was authorised for issue on 19 October 2026 by the Board of Directors.

25. Company Details The registered office of and principal place of business of the Company is: Occupational Therapy Australia Ltd Unit 5, 340 Gore Street Fitzroy Victoria 3065

Occupational2025-26 Therapy Australia| Stronger Together OTA Annual Report

Financial Statements

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Financial Statements

Occupational Therapy Australia

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Independent Auditor’s Report

OCCUPATIONAL THERAPY AUSTRALIA LIMITED ABN: 27 025 075 008

OCCUPATIONAL THERAPY AUSTRALIA LIMITED

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS

ABN: 27 025 075 008

ABN: 27 025 075 008 For the year ended 30 June 2026

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS

OCCUPATIONAL THERAPY AUSTRALIA For the year ended 30 June 2026 LIMITED Opinion

Auditor’s Responsibilities for the AuditFor of the the year Financial Report ended 30 June 2026

ABN: 27 025 075 008

INDEPENDENT AUDITOR’S REPORT TO THE MEMBERS

We have audited the financial report of Occupational Therapy Australia Limited (the registered entity), which For the year ended 30 June 2026 comprises the statement of financial position as at 30 June 2026, the statement of profit or loss and other comprehensive income, statement of changes in equity and statement of cash flows for the year then ended, and Opinion notes to the financial statements, including material accounting policy information, and the directors’ declaration. We have audited the financial report of Occupational Therapy Australia Limited (the registered entity), which In our opinion, the accompanying financial registered is in accordance with Division comprises the statement of financial positionreport as at of 30 the June 2026, theentity statement of profit or loss and other60 of the Australian Charities and Not-for-profits Commission Act 2012 ACNC Act), including: comprehensive income, statement of changes in equity and(the statement of cash flows for the year then ended, and (a) giving a financial true and statements, fair view of the registered entity’s financial position as at 30 June 2026 of its financial notes to the including material accounting policy information, and theand directors’ declaration. performance for the year then ended; and In our opinion, the accompanying financial report of the registered entity is in accordance with Division 60 of the (b) complying with and Australian Accounting Standards - Simplified Division 60 of the Australian Australian Charities Not-for-profits Commission Act 2012 (the Disclosures ACNC Act),and including: Charities and Not-for-profits Commission Regulations 2022. (a) giving a true and fair view of the registered entity’s financial position as at 30 June 2026 and of its financial Basisperformance for Opinion for the year then ended; and We conducted our audit in accordance with Australian Auditing Disclosures Standards. and Our Division responsibilities under those (b) complying with Australian Accounting Standards - Simplified 60 of the Australian standards areand further described Commission in the Auditor’s Responsibilities Charities Not-for-profits Regulations 2022. for the Audit of the Financial Report section of our report. We are independent of the registered entity in accordance with the ethical requirements of the Accounting Basis for Opinion Professional and Ethical Standards Board’s APES 110 Code of Ethics for Professional Accountants (including We conducted Standards) our audit in(the accordance with Australian Standards. Our responsibilities under those Independence Code) that are relevant Auditing to our audit of the financial report in Australia. We have standards are in the Auditor’s Responsibilities the Audit of the Financial Report section of our also fulfilled ourfurther other described ethical responsibilities in accordance withfor the Code. report. We are independent of the registered entity in accordance with the ethical requirements of the Accounting We believe that audit evidence we have obtained is sufficient appropriateAccountants to provide a(including basis for our Professional and the Ethical Standards Board’s APES 110 Code of Ethicsand for Professional opinion. Independence Standards) (the Code) that are relevant to our audit of the financial report in Australia. We have also fulfilled Other our other responsibilities in accordance with the Code. Information thanethical the Financial Report and Auditor’s Report Thereon The believe directorsthat arethe responsible for the other information. other information comprises the Directors’ Report We audit evidence we have obtainedThe is sufficient and appropriate to provide a basis for our accompanying the financial report for the year ended 30 June 2026, but does not include the financial report and opinion. our auditor’s report thereon. Information Other than the Financial Report and Auditor’s Report Thereon Our directors opinion on the financial report cover the The other information andcomprises accordingly do not express The are responsible for thedoes othernot information. other information thewe Directors’ Report any form of assurance thereon. accompanying theconclusion financial report for the year ended 30 June 2026, but does not include the financial report and our auditor’s report thereon. In connection with our audit of the financial report, our responsibility is to read the other information and, in doing so, consider whether the other information materially inconsistent with the report ordo ournot knowledge Our opinion on the financial report does notis cover the other information andfinancial accordingly we express any obtained in the audit or otherwise appears to be materially misstated. form of assurance conclusion thereon. If, based on the work have conclude that there isisato material misstatement of this and, otherin doing In connection with ourwe audit of performed, the financialwe report, our responsibility read the other information information, we are required toinformation report that is fact. We have nothing towith report this regard. so, consider whether the other materially inconsistent the in financial report or our knowledge obtained in the of audit otherwise appears to be materially misstated. Responsibilities the or Directors for the Financial Report The directors of the registered are responsible for the preparation of the financial report of that a true and If, based on the work we haveentity performed, we conclude that there is a material misstatement thisgives other fair view in accordance with to Australian Accounting - Simplified and the ACNC Act, and for information, we are required report that fact. We Standards have nothing to reportDisclosures in this regard. such internal control as the directors determine is necessary to enable the preparation of the financial report that Responsibilities of the Directors for the Financial Report gives a true and fair view and is free from material misstatement, whether due to fraud or error. The directors of the registered entity are responsible for the preparation of the financial report that gives a true and In preparing the financialwith report, the directors are responsible assessingDisclosures the registered ability to and continue fair view in accordance Australian Accounting Standardsfor - Simplified andentity’s the ACNC Act, for as a going concern, as applicable, related goingthe concern and using thefinancial going concern basis such internal control disclosing, as the directors determinematters is necessary to to enable preparation of the report that of accounting unless the directors either to liquidate the registered entitytoorfraud to cease operations, or have no gives a true and fair view and is free fromintend material misstatement, whether due or error. realistic alternative but to do so. In preparing the financial report, the directors are responsible for assessing the registered entity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the registered entity or to cease operations, or have no realistic alternative but to do so.

Financial Statements

Occupational Therapy Australia

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Financial Statements

Occupational Therapy Australia

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OTA Annual Report 2025-26 | Stronger Together

Our objectives are to obtain reasonable assurance about whether the financial report as a whole is free from Opinion material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. We have audited assurance the financial of Occupational Therapy Australia Limitedthat (thean registered entity), which Reasonable is areport high level of assurance, but is not a guarantee audit conducted in accordance comprises the statement of financial position as at 30 June a2026, the statement of profit oritloss andMisstatements other with Australian Auditing Standards will always detect material misstatement when exists. can arise comprehensive statement of changes in equity and statement flows forthey the year then ended, and from fraud income, or error and are considered material if, individually or in of thecash aggregate, could reasonably be notesexpected to the financial statements, including decisions material accounting policy information, and the directors’ to influence the economic of users taken on the basis of this financial report. declaration. In our opinion, the accompanying financial report of the registered entity is in accordance with Division 60 of the As part of an audit in accordance with Australian Auditing Standards, we exercise professional judgement and Australian Charities and Not-for-profits Commission Act 2012 (the ACNC Act), including: maintain professional scepticism throughout the audit. We also: (a) giving a true and fair view of the registered entity’s financial position as at 30 June 2026 and of its financial - Identify and the then risks of material misstatement of the financial report, whether due to fraud or error, design performance forassess the year ended; and and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and (b) complying with Australian Accounting - Simplified and a Division 60 misstatement of the Australian appropriate to provide a basis forStandards our opinion. The risk ofDisclosures not detecting material resulting from Charities and Not-for-profits 2022. fraud is higher than forCommission one resultingRegulations from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Basis for Opinion - Obtain an of internal control relevant to the audit in order to design auditunder procedures We conducted ourunderstanding audit in accordance with Australian Auditing Standards. Our responsibilities those that are in the circumstances, but Responsibilities not for the purpose of Audit expressing opinionReport on thesection effectiveness standardsappropriate are further described in the Auditor’s for the of thean Financial of our of the registered entity’s internal control. entity in accordance with the ethical requirements of the Accounting report. We are independent of the registered Professional and the Ethical Standards Board’s APES 110 Code ofused Ethics for the Professional Accountants (includingestimates and - Evaluate appropriateness of accounting policies and reasonableness of accounting Independence Code) thatdirectors. are relevant to our audit of the financial report in Australia. We have relatedStandards) disclosures(the made by the also fulfilled our other ethical responsibilities in accordance with the Code. - Conclude on the appropriateness of the directors’ use of the going concern basis of accounting and, based on We believe theevidence audit evidence we whether have obtained is sufficient and exists appropriate a basis for ourthat may thethat audit obtained, a material uncertainty relatedto toprovide events or conditions opinion. cast significant doubt on the registered entity’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are and required to draw attention in our auditor’s report to the related disclosures in Information Other than the Financial Report Auditor’s Report Thereon the financial report or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on The directors are responsible for the other information. The other information comprises the Directors’ Report the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may accompanying the financial report for the year ended 30 June 2026, but does not include the financial report and cause the registered entity to cease to continue as a going concern. our auditor’s report thereon. - Evaluate the overall presentation, structure and content of the financial report, including the disclosures, and Our opinion on thethe financial report does not cover the other information andand accordingly do not express any fair whether financial report represents the underlying transactions events inwe a manner that achieves form of assurance conclusion thereon. presentation. In connection with our audit financial report, our responsibility is to read other information doing We communicate with of thethe directors regarding, among other matters, thethe planned scope and and, timinginof the audit so, consider whether audit the other information is materially inconsistent with the financial reportthat or our and significant findings, including any significant deficiencies in internal control weknowledge identify during our obtained in the audit or otherwise appears to be materially misstated. audit. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard. Responsibilities of the Directors for the Financial Report Kevin Topliff CPA The directors Principalof the registered entity are responsible for the preparation of the financial report that gives a true and fair view in accordance with Australian Accounting Standards - Simplified Disclosures and the ACNC Act, and for iaudit suite pty ltd such internal control as the directors determine is necessary to enable the preparation of the financial report that gives Date: a true 19 and fair view and is free from material misstatement, whether due to fraud or error. October 2026 In preparing the financial report, the directors are responsible for assessing the registered entity’s ability to continue PO Box 33 as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis Oakleigh South VIC 3167 of accounting unless the directors either intend to liquidate the registered entity or to cease operations, or have no realistic alternative but to do so.

Financial Statements

Occupational Therapy Australia

Financial Statements

Occupational Therapy Australia

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For more information about Occupational Therapy Australia, visit www.otaus.com.au © Occupational Therapy Australia 2026 This work is copyright. You may download, display, print and reproduce this material in unaltered form only (retaining this notice) for your personal, non-commercial use or use within your organisation. Apart from any use as permitted under the Copyright Act 1968, all other rights are reserved. Requests for further authorisation should be directed to Head of Marketing and Communications via email at communications@otaus.com.au OR via post at: Occupational Therapy Australia 5/340 Gore Street Fitzroy Victoria 3065

5/340 Gore St, Fitzroy VIC 3065

1300 682 878

/otaust

ABN: 27 025 075 008

info@otaus.com.au

@otaust

ACN: 127 396 945

otaus.com.au

/company/occupational-therapy-australia